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All Journal Kontigensi: Jurnal Ilmiah Manajemen
Kadek Indah Kusuma Dewi
Faculty of Economics and Business, Mahasaraswati University, Denpasar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Determinant Analysis of Going Concern Audit Opinion Kadek Indah Kusuma Dewi
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.347

Abstract

This study aims to examine and analyze the determinants of going concern audit opinion (an empirical study of consumer good industry sub-sector manufacturing companies on the IDX in 2017-2021). The population in this study is that there are 37 Consumer Good Industry Companies listed on the Indonesia Stock Exchange issued financial reports for 2017-2021. This research approach is positivist by testing the research variables. Also, purposive sampling was chosen to determine the unit of analysis. Data analysis used logistic regression with the help of the SPSS software program. SPSS output shows the result that going concern audit opinion is influenced by debt ratio, company size, audit lag. Meanwhile, audit quality and financial distress do not affect the going concern audit opinion given by the auditor.
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